Louisiana Senior Special Assessment Level Freeze

About This Program

Homeowners age 65 or older with an existing homestead exemption can freeze their property's assessed value, preventing tax increases as the home appreciates in value. The income limit for 2025 is $102,700 adjusted gross income. The freeze locks the assessed value at current levels, potentially saving thousands annually as market values rise.

Savings increase over time as home values rise. A home appreciating $10,000/year in assessed value saves approximately $1,200/year at 120 mills.

Key Details

• Freezes property assessed value for homeowners age 65+
• Income limit: $102,700 adjusted gross income (2025)
• Must have active homestead exemption on primary residence
• Savings grow each year as market values increase
• Apply with EBR Parish Assessor's Office at 225-389-3920

How to Apply

Deadline: File by December 31 of qualifying tax year